Bill Text: TX HB49 | 2017 | 85th Legislature 1st Special Session | Introduced

Texas House Bill 49 (Prior Session Legislation)

Introduced

Bill Title: Relating to the authority of a district court to hear and determine certain ad valorem tax appeals.

Sponsorship: Partisan Bill (Republican 2)

Status: (Introduced - Dead) 2017-07-10 - Filed [HB49 Detail]

Download: Texas-2017-HB49-Introduced.html

	85S10310 CJC-F

	By: Geren	H.B. No. 49



	A BILL TO BE ENTITLED
	AN ACT
	relating to the authority of a district court to hear and determine
	certain ad valorem tax appeals.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 42.01, Tax Code, is amended by amending
	Subsection (a) and adding Subsection (c) to read as follows:
	(a) A property owner is entitled to appeal:
	(1) an order of the appraisal review board
	determining:
	(A) a protest by the property owner as provided
	by Subchapter C of Chapter 41;
	(B) a [~~determination of an appraisal review board~~
	~~on a~~] motion filed under Section 25.25;
	(C) [~~a determination of an appraisal review~~
	~~board~~] that the property owner has forfeited the right to a final
	determination of a motion filed under Section 25.25 or of a protest
	under Section 41.411 for failing to comply with the prepayment
	requirements of Section 25.26 or 41.4115, as applicable; [or]
	(D) [~~a determination of an appraisal review board~~
	of] eligibility for a refund requested under Section 23.1243; or
	(E) that the appraisal review board lacks
	jurisdiction to finally determine a protest by the property owner
	under Subchapter C, Chapter 41, or a motion filed by the property
	owner under Section 25.25 because the property owner failed to
	comply with a requirement of Subchapter C, Chapter 41, or Section
	25.25, as applicable; or
	(2) an order of the comptroller issued as provided by
	Subchapter B, Chapter 24, apportioning among the counties the
	appraised value of railroad rolling stock owned by the property
	owner.
	(c) A property owner who establishes that the appraisal
	review board had jurisdiction to issue a final determination of the
	protest by the property owner under Subchapter C, Chapter 41, or of
	the motion filed by the property owner under Section 25.25 in an
	appeal under Subsection (a)(1)(E) of this section is entitled to a
	final determination by the court of the protest under Subchapter C,
	Chapter 41, or of the motion filed under Section 25.25. A final
	determination of a protest under Subchapter C, Chapter 41, by the
	court under this subsection may be on any ground of protest
	authorized by this title applicable to the property that is the
	subject of the protest, regardless of whether the property owner
	included the ground in the property owner's notice of protest.
	SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by
	adding Section 42.231 to read as follows:
	Sec. 42.231. JURISDICTION OF DISTRICT COURT; REMAND OF
	CERTAIN APPEALS. (a) This section applies only to an appeal by a
	property owner of an order of the appraisal review board
	determining:
	(1) a protest by the property owner as provided by
	Subchapter C, Chapter 41; or
	(2) a motion filed by the property owner under Section
	25.25.
	(b) Subject to the provisions of this section and
	notwithstanding any other law, if a plea to the jurisdiction is
	filed in the appeal on the basis that the property owner failed to
	exhaust the property owner's administrative remedies, the court
	may, in lieu of dismissing the appeal for lack of jurisdiction,
	remand the action to the appraisal review board with instructions
	to allow the property owner an opportunity to cure the property
	owner's failure to exhaust administrative remedies.
	(c) An action remanded to the appraisal review board under
	Subsection (b) is considered to be a timely filed protest under
	Subchapter C, Chapter 41, or motion under Section 25.25, as
	applicable. The appraisal review board shall schedule a hearing on
	the protest or motion and issue a written decision determining the
	protest or motion in the manner required by Subchapter C, Chapter
	41, or Section 25.25, as applicable.
	(d) A determination of the appraisal review board relating
	to the remanded action may be appealed to the court that remanded
	the action to the board. A determination appealed to the court
	under this subsection may not be the subject of a plea to the
	jurisdiction on the basis of the property owner's failure to
	exhaust administrative remedies.
	(e) Notwithstanding Subsection (b), on agreement of each
	party to the appeal and with the approval of the court, the parties
	to the appeal may waive remand of the action to the appraisal review
	board and elect that the court determine the appeal on the merits.
	If the parties waive remand of the action under this subsection,
	each party is considered to have exhausted the party's
	administrative remedies.
	SECTION 3. The change in law made by this Act applies only
	to an appeal under Chapter 42, Tax Code, that is filed on or after
	the effective date of this Act. An appeal under Chapter 42, Tax
	Code, that is filed before the effective date of this Act is
	governed by the law in effect on the date the appeal is filed, and
	the former law is continued in effect for that purpose.
	SECTION 4. This Act takes effect January 1, 2018.